Miami Days Corp.
                            1504 Bay Road, Suite 924
                              Miami, Florida 33139
                            Telephone:(786)-222-7673

                                                                February 6, 2013

BY EDGAR

Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
Attention: Loan Lauren P. Nguyen

     Re:  Miami Days Corp.
          File Number 333-183814

Dear Mrs. Nguyen:

     In accordance with Rule 461  promulgated  under the Securities Act of 1933,
as amended (the "Act"),  Miami Days Corp. (the  "Company")  hereby requests that
the Registration  Statement  described above (the  "Registration  Statement") be
accelerated so that it will become  effective at 3:00 pm on Friday,  February 8,
2013, or as soon as practicable thereafter. In connection with such request, the
undersigned,  being all of the  officers and  directors  of the Company,  hereby
acknowledge the following:

     1. Should the Securities and Exchange  Commission (the "Commission") or the
staff, acting pursuant to delegated authority,  declare the filing effective, it
does not  foreclose  the  Commission  from taking any action with respect to the
filing.

     2. The action of the Commission or the staff,  acting pursuant to delegated
authority, in declaring the filing effective,  does not relieve the Company from
its full responsibility for the adequacy and accuracy of the disclosure in their
filing.

     3. The  Company  may not assert the  declaration  of  effectiveness  or the
staff's  comments as a defense in any proceeding  initiated by the Commission or
any person under the federal securities laws of the United States.

     Should you have any questions regarding this matter, please do not hesitate
to call David Lubin,  Esq., counsel for the Company,  (516) 887-8200,  facsimile
(516) 887-8250, email address david@dlubinassociates.com.

     Thank you for your attention to this matter.

                                          Very truly yours,

                                          MIAMI DAYS CORP.


                                          By: /s/ Bojan Didic
                                              ----------------------------------
                                          Name:  Bojan Didic
                                          Title: President
                                                 (Principal Executive, Financial
                                                 and Accounting Officer)